Government declare to be due, shall be recoverable as if it were an arrear of land revenue.

Director to submit audit and review report - (1) The Director shall submit annually a Consolidated Audit and Review Report on the accounts of the local authorities, or other authorities in such form and in such manner as may be prescribed and furnish the same to the Government.

1. (2) The annual Consolidated Audit and Review Report in respect of local authorities shall be laid on the table of Legislative Assembly.